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ARTICLE 22

U.S. Income Tax Treaty — Jamaica Income Tax Treaty - 1980 · 2026-10-03 edition · updated 2026-10-04 · United States

Teachers and Researchers

  1. An individual who visits a Contracting State for a period not expected to exceed two years for the purpose of teaching or engaging in research at a university, college, or other recognized educational institution in that Contracting State, and who was immediately before that visit a resident of the other Contracting State, shall be exempt from tax by the first-mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years from the date he first visits that State for such purpose. An individual shall be entitled to the benefits of this paragraph only once.

  2. This Article shall apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the benefit of some other private person or persons.

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▸Contents — U.S. Income Tax Treaty — Jamaica Income Tax Treaty - 1980
U.S. Income Tax Treaty — Jamaica Income Tax Treaty - 1980

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